Bench: Sri Rajpal Yadav(Kz) & Dr. Manish Borad
127 of the Act and accordingly, the jurisdiction over the case of the assessee was transferred from Kolkata to Guwahati. Pursuant to the search & seizure operations, the following notices were issued to the assessee: “(i) Notices u/s 153A dated 04.02.2021 for A.Ys 2014-15 to 2019-20 (i.e., six A.Ys preceding the A.Y relevant to the P.Y in which